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improving Pay as You Earn processes which cause frustration for taxpayers; and
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moving to digital registration for Income Tax Self-Assessment and reviewing the criteria used to determine which taxpayers are required to file a tax return.
This will run for 12 weeks and closes on 9 May 2024. According to the Call for Evidence, reform in these areas has the potential to simplify and modernise the tax administration framework relating to HMRC’s role to promote and enable compliance and respond appropriately to non-compliance whilst ensuring taxpayers’ rights are protected.
The Government welcomes engagement from any individual, business, or organisation with views on how these powers, penalties and safeguards can be made more efficient, effective, and simpler to understand.
Further workshops will be held during the second half of the consultation period to focus in detail on the different parts of the Call for Evidence. HMRC will communicate separately about these workshops.